Manual > Communication Between Taxpayers

“Communication between Taxpayers” functionality facilitates taxpayer to communicate with counterparty

 and request for an action on the document reported/ uploaded by him/her or by counterparty through GST Portal.

To utilize this facility:

1. Taxpayer needs to log into the GST portal and navigate to Services > User Services > Communication Between Taxpayers option.
2. Taxpayer can perform the following tasks:
   1. Taxpayer can send new notification to a Supplier or a Recipient.
   2. Taxpayer can send return filling reminder to his/her supplier (not to Recipient)
   3. Taxpayer can read and reply to the notifications received.
   4. Taxpayer can directly upload the GSTR 1 document if not submitted and filed already.
   5. Taxpayer can view notifications sent and reply received for the sent notifications.
3. An Email and SMS intimation will be sent to counterparty on registered email address and mobile number.
4. Taxpayer will get an alert for the unread notifications, if any.

To communicate with a Supplier or a Recipient, perform the following steps:

Note: Communication Between Taxpayers option is not available to persons registered as TDS, TCS and NRTP. Such registered persons have not been provided the link – ‘Communication Between Taxpayers’ under the Services tab.

1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the portal with valid credentials. Dashboard page is displayed. Click Services > User Services > Communication Between Taxpayers option.

2. COMMUNICATION BETWEEN TAXPAYERS page is displayed. From here, you can click any of the four tabs provided at the left-hand side of the page.

a. Inbox (Notification & Reply Received): It shows any new notification received or reply received from a Supplier or a Recipient. A supplier or a Recipient can then take an action on the received notification.

b. + Compose: It allows you to write and send a new notification to a Supplier or a Recipient.

c. Outbox (Notification & Reply Sent): It shows any new notification sent or reply sent to a Supplier or a Recipient.

d. Download CSV Template: It allows you to download CSV template through which you can upload the notifications at one go. (This functionality will be released shortly).

3.1 Send and View Notification to a Supplier or a Recipient

3.2 View Reply in Inbox and Take Action for Notification received from a Supplier or a Recipient

3.3 Upload the missing document directly to Form GSTR-1

3.4 View Reply received from a Supplier or a Recipient for the Notification sent

Click the hyperlink above to know more about them.

3.1 Send and View notification sent to a Supplier or a Recipient

 If a taxpayer needs to send a new notification to a Supplier or a Recipient, he/she can use the Compose option for this.

3.1.1. Click the +Compose tab to send a new notification to a Supplier or a Recipient.

3.1.2 Send New Notification page is displayed. From the Notification To drop-down list, select the Supplier option in case you want to send notification to a Supplier else select the Recipient option in the Notification To drop-down list.

3.1.3 In the Supplier GSTIN field, enter the GSTIN of the supplier to whom notification has to be sent. Once the GSTIN is entered, Trade/Legal Name field will be auto populated with details.

3.1.4 In the Subject field, enter the subject of the notification you want to send.

Note: Maximum length of the subject can be up to 50 characters.

3.1.5 Click the REMINDER FOR FILING option to send a reminder to the Supplier.

Note:

• This functionality is optional. You can send a notification without adding a reminder as well.
• This functionality is applicable if the notification is being sent to a Supplier by a Recipient. It is not available if the notification is being sent to a Recipient by a Supplier.

3.1.6 In the Financial Year, Return Period and Form Type drop-down, select the required data.

Note: Options available in drop-down list in Form Type are GSTR-1 and GSTR-3B.

3.1.7 Click the Plus icon under Add Record field to add the details.

3.1.7 (a) Adding document details Manually:

3.1.7 (b) Adding document details through CSV template:

3.1.7 (a) Adding document details Manually:

3.1.7 (a1) In the Document Details section, select the Action Required by a Supplier or a Recipient from the drop-down list and enter the required details manually.

 Note 1: Description of the options available in drop-down list is given below.

• File Missing Document – Taxpayer (Recipient) informs the Supplier to upload the missing documents
• Rejected-Amendment Required – Taxpayer (Recipient) informs counterparty to amend the document (Invoice, Credit note, Debit note)
• Rejected-Wrongly sent to me – Taxpayer (Recipient) informs the counterparty that supply mentioned in the document is wrongly sent to him/her.
• Re-Uploaded document – Taxpayer (Recipient) wants the Supplier to delete or re-upload the uploaded document.  
• Payment made – Taxpayer (Recipient) informs the Supplier that payment has been made against the document.
• Others – Any other information as given in Remarks section.

Note 2:

• This functionality works item-level wise. For each document (Invoice/Credit Note/Debit Note), you need to add option from the Action Required field.

• Fifty documents/records can be manually added or through CSV template for a particular notification. To add more than 50 documents/records, initiate a new notification.

A taxpayer can manually modify the notification by deleting some of the records and adding new records at their place. A taxpayer can do these modifications before sending the notification to counterparty. No such modifications can be done once the notification has been sent to counterparty.

• Drop-down values of Action Required field will be different for Supplier and Recipient. In case the notification is sent to a Recipient by a supplier, Drop-down values in Action Required field for a Recipient will be as shown in the screenshot below:

Note 3: Description of the options available in drop-down list is given below for a Recipient taxpayer

• Payment not received- Taxpayer (Supplier) informs the counterparty that payment has not been received yet.
• Others – Any other information as detailed in Remarks section.

3.1.7 (a2) Click the Plus icon under Add Item field to add the document details.

3.1.7 (a3) Save button will be displayed.

3.1.7 (a4) Select the required rate option from the Rate drop-down list and enter the Taxable Value. Tax amount will be system calculated based on Rate and Taxable Value provided.

Note: Multiple rows can be added in Rate table for one particular invoice.

3.1.7 (a5) Click the SAVE Button to save the details. The details will be saved under Added Document Details sections.

Note: You can click the Edit/Delete button to Edit or Delete the added details in Added Document Details section. On click of Edit button, you can add or delete the added Rate details. You can also click the Arrow button to view the Rate details.

3.1.7 (b) Adding document details through CSV template:

3.1.7 (b1) Click the Download CSV Template tab.

3.1.7 (b2) The CSV Template is downloaded in excel format. Open the downloaded template.

3.1.7 (b3) Save the excel sheet on your local machine and enter the details. Once you have entered the details, save the file.

Note: The values entered should be same as given in the UI.

Note: Date format while importing CSV file: The taxpayer has to use valid date format in the CSV file. The expected date format is DD/MM/YYYY. Any other format used in CSV file will be shown as invalid format. Such records will be added to Error document table and can be corrected by the taxpayer online.

Precision for Taxable value more than 12 digits in CSV file: When CSV is saved with large numbers using MS excel, it does not hold precision since formatting is not saved. When the same file is re-opened, the precision is lost in CSV file itself even before importing. So, while importing, taxpayer will have to format such columns as Text instead of scientific/general formatting which is taken by default. However, the formatting will be lost again if the file is re-opened. This is the limitation with CSV files.

3.1.7 (b4). Click the Upload CSV button to upload the excel sheet.

3.1.7 (b5) A warning message “Do you want to upload the csv file?” will appear on the screen. Click the YES button to proceed.

3.1.7 (b6) A success message “CSV file uploaded successfully” will appear on the screen. Click the OK button.

Note: Fifty documents/records can be added in excel sheet of CSV template for a particular notification. To add more than 50 documents, initiate a new notification or you can manually delete some of the records and add new records at their place. A taxpayer can do these modifications before sending the notification to counterparty. No such modifications can be done once the notification has been sent to counterparty.

3.1.8 In the Recipient Remarks section, enter the remarks for the supplier.

Note: Maximum length of the Recipient Remarks can be 200 characters.

3.1.9 Click the Upload Attachment button to attach the file.

Note: Up to four files in JPEG or PDF format with maximum file size of 5 MB can be uploaded as supporting documents.

3.1.10 Click the RESET button to change any value, otherwise Click the SEND button.

3.1.11 A Success message “Your notification has been successfully sent to counterparty” is displayed. Click the OK button.

Note: On successful receipt of a new notification/reply, SMS and Email will be sent to receiver. Also, an alert will be given to receiver on the GST portal.

3.1.12 To see whether the notification has been sent to supplier, click the Outbox (Notification & Reply Sent) tab. Select the TO RECIPIENT or TO SUPPLIER tab to view the notifications. List of notifications will be displayed showing the latest notification on the top.

3.1.13 Click the View link from the View Notification section to see the details of that notification.

3.1.14 Click the BACK button to go back to main screen.

3.2 View Reply in Inbox and Take Action on Notification received from a Supplier or a Recipient

Once the notification is sent to a Supplier or a Recipient, the taxpayer receiving the notification can view and reply to the received notification as per steps given below:

3.2.1 Login to the GST portal and navigate to Services > User Services > Communication Between Taxpayers option.

3.2.2 Click the Inbox (Notification & Reply Received) tab to see the new notification received.

Note: A bell icon will be displaying the number of new notifications received.

3.2.3 Under the Notification Received section, select whether you want to see the notification from a Supplier or a Recipient and select the tab accordingly. All the notifications will be displayed with latest notification appearing in bold on the top.

Note: You can search any record in any page of Inbox/Outbox using Search option as well. You can add any key/value from the given options: Recipient GSTIN, Trade/Legal Name, Subject, Notification Number. GST portal will search the same key/value from all the pages in the Recipient GSTIN, Trade/Legal Name, Subject, Notification Number columns and show the matching record on the screen. Any record that you are searching

will be searched across all the pages and not only on the current page.

Note: If you will remove the key/value (searched content) from the Search box, GST portal will navigate back to the first page of Inbox/Outbox and display all the records.

3.2.4 Click the View link from the View Notification field to see the details of a particular notification.

Note 1: Click the Download Notification button to download and see the CSV excel sheet shared by counterparty.

Note 2: Click the Download Attachment button to download and see the attachment shared by the counterparty.

3.2.5 Click the REPLY/TAKE ACTION button to reply the notification.

Note: For one notification, reply can be sent only once.

3.2.6 In the Document Details section, select the Action Taken by a Supplier or a Recipient from the drop-down list and enter the required details.

Note: Move the Scroll Bar to right to view the required option.

Note 1: Description of the options available in drop-down list under Action Taken column is as given below.

• Missing Document-Filed – Taxpayer (Supplier) informs the Recipient that the missing document is now filed.
• Missing Document Uploaded – Taxpayer (Supplier) informs the Recipient that the missing document has been uploaded.
• Document does not belong to me – Taxpayer (Supplier) informs the Recipient that this document does not belong to him/her.

3.2.7 In the Supplier Remarks section, enter the remarks for a Supplier or a Recipient.

Note: Maximum length of the Supplier Remarks can be up to 200 characters.

Note: Click the Upload Attachment button to upload the attachment to be shared to the counterparty.

Up to four files in JPEG or PDF format with maximum file size of 5 MB can be uploaded as supporting documents.

3.2.8 Click the SEND button.

3.2.9 A Success message “Reply has been successfully sent” is displayed. On successful receipt of a new notification/reply, SMS and Email will be sent to receiver. Also, an alert will be given to receiver on the GST portal.

Note: Notification will now disappear from the Notification Received section. It will now be displayed in Reply Sent section.

3.2.10 To see whether the reply is being sent to recipient, click the Outbox (Notification & Reply Sent) tab. Select the TO RECIPIENT/ TO SUPPLIER tab. List of notifications will be displayed showing the latest notification on the top.

Note: You can search any record in any page of Inbox/Outbox using Search option as well. You can add any key/value from the given options: Recipient GSTIN, Trade/Legal Name, Subject, Notification Number. GST portal will search the same key/value from all the pages in the Recipient GSTIN, Trade/Legal Name, Subject, Notification Number columns and show the matching record on the screen. Any record that you are searching

will be searched across all the pages and not only on the current page.

If you will remove the key/value (searched content) from the Search box, GST portal will navigate back to the first page of Inbox/Outbox and display all the records.

3.2.11 Click the View link from the View Reply field to see the details of the reply sent for the notification.

3.2.12 Click the BACK button to go back to main screen.

3.3 Upload the missing document directly to Form GSTR-1

In case, supplier wants to upload the missing document directly to Form GSTR-1, perform the following steps:

3.3.1 Select the check box under the Upload to GSTR-1 field. Select the Action Taken by supplier from the drop-down list and enter the required details. Supplier can only upload documents which are not filed in Form GSTR-1. Enter the remarks in Supplier Remarks section. (Note: Maximum length of the Recipient Remarks can be 200 characters.) Click the UPLOAD TO GSTR1 button.

Note: Document will be available in editable form in Form GSTR-1 and it will be uploaded in nearest open period. Example: If a document dated 12/01/2020 was supposed to be declared in January GSTR1 but the return of January 2021 has already been filed, then in this case document will be uploaded in nearest open period ie February 2021.

For uploading document in the Form GSTR-1, there can be following three scenarios.

Scenario 1: Document is already submitted and filed in Form GSTR-1 by the supplier of a particular tax period: If supplier tries to upload same document again from the communication channel using “Upload to GSTR-1” option then GST Portal will search the document in the last two financial years, whether record is available in Form GSTR-1 or not, based on the ‘Document Number’ and ‘Document Date’ details. If document already exists and Form GSTR-1 has been filed by the supplier, then GST Portal will show a message ‘It is already filed’ and ‘Upload to GSTR-1’ option will be disabled.

Here, two financial years mean period on or after ‘Document Date’ ie If document date is 19 June 2020, the GST Portal will search records for FY 2019-20 and 2020-21.

Scenario 2: Document is saved but not submitted/filed in Form GSTR-1 by the supplier of a particular tax period: If the supplier tries to upload it from the communication channel using “Upload to GSTR-1” option, GST Portal will allow its upload and the document will overwrite the available document and stay in saved state and this new details will be uploaded while filing Form GSTR-1 by the supplier.

Scenario 3: Document is neither saved nor filed/submitted in Form GSTR-1 of a particular tax period: If the supplier tries to upload it from the communication channel using “Upload to GSTR-1” option, GST Portal will allow its upload.

3.3.2 A Success message “Document(s) upload request is successful. Please check the status of upload by navigating to the GSTR-1 period mentioned for the document” is displayed. Click the OK button.

Note: Facility of direct upload of documents to Form GSTR-1 is available only in cases in which notifications is received from recipient. The facility to directly upload (missing) documents to Form GSTR-1 is already available to Supplier. Supplier can only upload documents with action required as ‘File Missing Document’ using this functionality.

The missing document will be uploaded in Form GSTR-1, if its status is ‘Not Filed’. If Form GSTR-1 for a particular month is filed, then the document will be uploaded to the nearest/next open Form GSTR-1. Thus the missing document is uploaded into nearest open period.

For Example: A document from the month of November 2020 is missed, while filing Form GSTR-1 in GST Portal and reported by a recipient through a notification to the supplier. When the supplier (who is a monthly return filer) tries to directly upload the documents to Form GSTR-1, the system will allow him/her to upload the document to November 2020, if the Form GSTR 1 is in saved stage for November 2020 return period. However, in the event, where the taxpayer has filed his/her GSTR-1 for the month of November 2020, then December 2020 becomes the nearest open period and the system will allow him/her to upload the document to December 2020. If December is also filed, it moves to January 2021 and so on.

3.4 View Reply received from a Supplier or a Recipient for the Notification sent

Once the reply of notification is sent to a Supplier or a Recipient, they can see the reply received for the notification as mentioned in steps below:

3.4.1 Login to the GST portal and navigate to Services > User Services > Communication Between Taxpayers option.

3.4.2 Click the Inbox (Notification & Reply Received) tab to see the reply received for the notification sent.

Note: A bell icon will be displaying the number of new notifications/replies received.

3.4.3 Under the Reply Received section, in the FROM RECIPIENT/FROM SUPPLIER tab, all the notifications will be displayed with latest notification appearing in bold on the top.

Note: You can search any record in any page of Inbox/Outbox using Search option as well. You can add any key/value from the given options: Recipient GSTIN, Trade/Legal Name, Subject, Notification Number. GST portal will search the same key/value from all the pages in the Recipient GSTIN, Trade/Legal Name, Subject, Notification Number columns and show the matching record on the screen. Any record that you are searching

will be searched across all the pages and not only on the current page.

If you will remove the key/value (searched content) from the Search box, GST portal will navigate back to the first page of Inbox/Outbox and display all the records.

3.4.4 Click the View link from the View Reply Received field to see the details of reply sent by counterparty for the notification.

3.4.5 Click the BACK button to go back to main screen.